[809FZD Disposals]
Income Tax Act 2007 (2007 c 3) | Legislation

[Average holding period: disposals]

[809FZD Ìý¶Ù¾±²õ±è´Ç²õ²¹±ô²õ±Õ

[(1)     An investment or part of an investment is disposed of where—

(a)     there is a disposal of the investment or the part of the investment for the purposes of the investment scheme,

(b)     there is a disposal for the purposes of the investment scheme of an intermediate holding or intermediate holding structure (including an intermediate investment scheme) by

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